2022-03-31-accounts - Friends Of Spencer Park

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

REPORT OF THE TRUSTEES for the period 1 April 2021 to 31 March 2022

OBJECTIVES AND ACTIVITIES

The object of the Friends of Spencer Park is to provide, or assist in the provision of, facilities for recreation and other leisure time occupation in the interests of social welfare, with the object of improving the conditions of life of the inhabitants of Coventry, in particular but not exclusively by the preservation, promotion and improvement of Spencer Park Coventry.

The Friends fulfil their objectives by organising a series of very well-supported events throughout the year. They also continue to improve the Park’s facilities, run a tennis club and maintain a lengthy herbaceous border together with a number of other flower-beds. They promote the value of the Park particularly through the local ECHO community newspaper and on social media.

ACHIEVEMENTS AND PERFORMANCE

When planning its activities for the year, the charity considered the Commission’s guidance on public benefit.

With Covid-19 lockdown restrictions eased, the Friends were able to launch the longawaited pop-up outdoor Café at the end of July, operating at weekends from the front of the Pavilion. Once demand had been established, the Friends went on to purchase a beanto-cup coffee machine to expand the range of coffees available.

The Friends were also able to resume their regular programme of events including the popular annual Dog Show in September and the Santa event in December. Most notable was the Hallowe’en Pumpkin Event attended by some 360 people. The carved pumpkin competition attracted a record 99 entries.

Various improvements to facilities in the Park were made by the Friends during the year. Thanks to grants from the Rowlands Trust, the Cole Trust and the Heart of England Cooperative two benches were placed by the basketball hoop on the recreation

ground. Following the sad death of a runner on the recreation ground the Friends were also able, as a result of crowdfunding, to install a defibrillator outside the Pavilion.

The Park continued to be a vital exceptionally well-used lifeline during and after lockdown for parents and children from the local area and beyond, as well as for anyone struggling to cope with the effects of self-isolation on their mental wellbeing.

During the year the Friends worked together with a number of local community organisations including the Good Gym Coventry runners, Coventry Grapevine, the Royal British Legion, Windows Wonderland and the Albany Crown Bowls Club. They are particularly grateful for the cooperation received from Coventry City Council.

The Tennis Club attracted a membership of 180 households and two corporate members during the year. It notably draws members from across the city, 40% of them living beyond the local area. The income has been designated to help pay for the future refurbishment of the four courts. The Club is registered with the Lawn Tennis Association in its own right rather than through the Local Authority. The courts are checked weekly to ensure they are safe to play on.

The now-mature west border and other beds maintained by the Friends are a major feature of the park and receive constant positive comment around the year.

PAVILION REFURBISHMENT

The Pavilion Refurbishment Committee commissioned an external feasibility study which turned out to be extremely positive and also suggested cost-cutting improvements to the original architectural design. Similarly the new pop-up Café has helped to refine the business plan for when the refurbishment has been completed.

The Friends are grateful to the City Council for the award of a Community Capacity and Resilience Bursary of £5970 which has paid for the cost estimate of the refurbishment, the feasibility study and legal reviews to do with the proposed leasehold.

FUTURE PLANS

The next stage in the refurbishment of the Pavilion to create a new community space and café will be to obtain a revised cost estimate. It will then be possible to begin to apply for funding from suitable grant-making bodies with the intention that the work will take place in 2023.

It is planned that a trading subsidiary will be created for when the community café is fully operational.

The Friends are delighted that the tennis courts have been chosen for a complete refurbishment. The largest part of the cost will be met by the Lawn Tennis Association and

the Friends have also been building up a fund for this purpose from membership subscriptions.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The inaugural meeting of the Friends of Spencer Park & Recreation Ground took place on 18 June 2012 in Earlsdon, Coventry. A constitution was formally adopted on 10 September 2012. It was registered as a Charitable Incorporated Organisation on 16 December 2017. Its only voting members are its trustees who are elected for a term of three years at its annual general meeting.

The trustees meet quarterly and provide the strategic direction for the charity including approval of budgets and mitigation of risk. They exercise their responsibilities largely through the work of two committees – the Management Committee which deals with facilities and events in the Park and the Pavilion Refurbishment Committee. Two further trustees, who will not be members of the Management Committee, are to be recruited to the trustee board to represent Park users.

FINANCE

The accounts for 2021/22 have been prepared on an accrual basis, recognising accrued income and expenditure, shown in the Balance Sheet as debtors and creditors. The anticipated Gift Aid claim for 2021/22 has been accrued as required by the Charity Commission template and amounts allocated to “restricted” and “unrestricted” items as defined in the template.

During the year “restricted” funds include those for the Defibrillator, which was funded by grants and donations, therefore the funding has been separately “restricted” to fund maintenance, consumables and repairs. Grants have also been received for “furniture”, the description given to equipment for Spencer Park and Recreation Ground including benches and other facilities which enhance the enjoyment of park users, which are also separately “restricted”. The other “restricted” fund is the bursary awarded to the Pavilion Committee for the feasibility study of refurbishing the Pavilion.

Tennis

In 2021/22 the income for Tennis has been through the club membership as there was no coaching carried out. Expenditure had been for membership of the LTA and the purchase of some minor equipment. This project is building a reserve towards payment for refurbishment of the tennis court, a project which has been led by the Lawn Tennis Association and supported by Coventry City Council and the Friends of Spencer Park. It is anticipated that the refurbishment will be commenced during 2022 and a grant be made to the LTA by the Friends of Spencer Park. There is no financial risk associated with the scheme.

General

Income not specifically taken at or donated to one of the projects is included in the General fund. All non-specific expenses are paid from this fund and agreed transfers are made to support agreed projects. This fund is also used for expenses incurred to fund activities not covered by the projects.

Gardening

Gardening has few cash donations and expenses but a great deal of time is donated to keep the park looking at its best. If a value were to be assigned to this function it would be greater than the total income for all the other projects. There was income of £250 but no expenditure in 2021/22.

Café Sales

When Covid-19 restrictions ceased, it was agreed to start the long awaited “pop-up” café in the pavilion. The café opened in July 2021 for 4 hours each Saturday and Sunday with drinks made in a purchased “bean to cup” coffee machine as used in most refreshment outlets. The cafe opened each weekend until the end of November subject to volunteer availability, opening for a “Santa” event in December and for a week in February to coincide with the school half-term holiday. The café resumed normal opening hours from March 2022.

Net profit for the financial year was £2,914.57 on sales of £3,473.12. Stocktaking did not take place.

The creation of the pop-up café incurred a cost of £5,452 which included the purchase of the coffee machine. Specific donations towards its cost were £784.

Bowls

The Friends of Spencer Park agreed to pay Coventry City Council for an agreed level of maintenance for the protection and maintenance of the Flat Green in 2021/22 although no matches took place.

The Albany Bowling Club continues to use the Crown Green.

Furniture

As previously noted, this description is given to seating and facilities that enhance the visitor experience of visiting Spencer Park and Recreation Ground. During 2021/22 seating on the recreation ground was funded by grants from the Cole Charitable Trust and the Rowlands Trust. Users of the facilities and the Management Committee are very grateful for the support of these organisations.

Room Hire

The temporary meeting room at the pavilion is available for hire when a Committee member is available to supervise the user. The individual supervising the room hire must be in the park for the whole period. Due to COVID-19 the use of the room was restricted and only £90 was raised from the rental of this facility in 2021/22.

Defibrillator

It was recognised that a defibrillator was needed after the tragic loss of a local sportsman. A grant of £2,000 was made by a charity and more than £4,000 was raised through Crowdfunding and donations. The funding is “restricted” for the purchase, maintenance and ongoing costs of this essential equipment.

Pavilion Refurbishment

The Pavilion Committee were awarded a bursary of £5,790 by Coventry City Council to fund professional advisers. Work on the project is ongoing and it is anticipated that a lease arrangement will be entered with Coventry City Council by the end of 2022, with work commencing in late summer 2023.

2022/23 and onward priorities

More volunteers will be recruited to offer their time on a rota basis to provide refreshments and to ensure that the long-term plan to redevelop the pavilion is supported.

The provision of a storage container is still a priority as identified in 2019. This will be essential when the pavilion is being refurbished and fully used as it will minimise the space used the storage of sports equipment, freeing space for catering equipment.

Engagement with Coventry City Council and other local charities continues to be essential to ensure that we deliver the services that the communities we serve require.

ADMINISTRATIVE DETAILS

Charity Registration Number: 1176323

Other working names: Friends of Spencer Park Coventry Friends of Spencer Park & Recreation Ground

Principal Address: 80 Broadway, Coventry CV5 6NU

Email: friendsofspencerpark@gmail.com

Website: www.friendsofspencerpark.org

The charity trustees who manage the charity: Anthony Godber (resigned 31 March 2022) Carol Bayliss Elizabeth Bayton (resigned 8 February 2022) Helen Elias (resigned 18 September 2021) Helen Spence Jane Donovan (resigned 31 March 2022) Karen Berry Ken Taylor (appointed 7 March 2022 – Chair) Patricia Ryan (resigned 31 March 2022) Paul Smith Tim Brooke Zilpha Reed

DECLARATION

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees on 25 July 2022

K J Taylor

………………………………………………. Chair of Trustees

Friends of Spencer Park	Friends of Spencer Park	Friends of Spencer Park	Charity No (if any)	1176323
Annual accounts for theperiod
Period start date	1-Apr-21	To	Period end date	31-Mar-22

Section A Statement of financial activities

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total funds £ F04	Prior year funds £ F05
4,133	14,447	-	18,580	2,797
-	4,663	-	4,663	12,191
3,676	-	-	3,676	13,668
-	-		-	-
-	-	-	-	-
	-	-	-	-
7,809	19,110	-	26,919	28,656

490	-	-	490	-
786	7,050	-	7,836	4,093
5,177	3,771	-	8,948	4,620
1,758	-	-	1,758	-
8,211	10,821	-	19,032	8,713

- 402	8,289	-	7,887	19,943
-	-	-	-	-
- 402	8,289	-	7,887	19,943
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
- 402	8,289	-	7,887	19,943

7,003	12,940	-	19,943
6,601	21,229	-	27,830	19,943

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year £ F04	Total last year £ F05
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
6,861	20,969	-	27,830	-
6,861	20,969	-	27,830	-

-	-	-	-	-

6,861	20,969	-	27,830	-

6,861	20,969	-	27,830	-

-	-	-	-	-
-	-	-	-	-

6,861	20,969	-	27,830	-

-			-	-
	20,969		20,969	-
6,861		-	6,861	-
			-
6,861	20,969	-	27,830	-

Signature		Print	Name	Date of approval dd/mm/yyyy
K J Taylor		K J TAYLOR		07/20222

CC17a (Excel)

7/26/2022

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

Yes

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support The charity was formed to manage assets owned by Coventry the conclusion that the charity is a going City Council and develop facilities for the local community concern; Disclosure of any uncertainties that make the There are no known problems and no borrowings going concern assumption doubtful; Where accounts are not prepared on a going The accounts have been prepared on a going concern basis. concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes ü * -Tick as appropriate No Please disclose: N/A (i) the nature of the change in accounting policy; N/A (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected N/A in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes ü * -Tick as appropriate No Please disclose: N/A (i) the nature of any changes; N/A (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or N/A more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes ü There was no material prior year error No Please disclose:

*Please disclose:*
*(i) the nature of the prior period error;*	*N/A*
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*	*N/A*
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*	*N/A*

CC17a (Excel)

7/26/2022

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change No changes made in accounting policy

Reconcilation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £ Fund balances as previously stated Adjustments:

Fund balance as restated

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

Note 2 Accounting policies 2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.	Yes	No N/a
Recognition of income These are included in the Statement of Financial Activities (SoFA) when: · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and · the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Support costs The charity has incurred expenditure on support costs. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. 2.4 ASSETS Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year, and cost at least £5000 They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments.
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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Analysis Donations and legacies: Donations and gifts Gift Aid Legacies General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Other Total Charitable activities: Other Total Other trading activities: Café Sales Other Total Income from investments: Interest income Dividend income Rental and leasing income Other Total Separate material item of income: Total Other: Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual property rights Other Total TOTAL INCOME Other information:	Analysis	Unrestricted funds	Restricted income funds Endowment funds	Restricted income funds Endowment funds	Total funds £	Prior year £
	Donations and gifts	3,557	5,933	-	9,490	-
	Gift Aid	576	90	-	666	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	8,424	-	8,424	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	4,133	14,447	-	18,580	-

		-	4,663	-	4,663	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	4,663	-	4,663	-

	Café Sales	3,675	-	-	3,675	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	3,675	-	-	3,675	-

	Interest income	-	-	-	-	-
	Dividend income	-	-	-	-	-
	Rental and leasing income	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

			-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual property rights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		7,808	19,110	-	26,918	-

All income in the prior year was unrestricted except for: (please provide description and amounts)		Funds from tennis membership restricted for court management and funds donated for furniture
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.
		N/A

		N/A

CC17a (Excel) Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)		~~6~~

7/26/2022

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Description This year £	Description This year £	Description This year £
N/A		-
N/A		-
N/A		-
N/A		-
Total		-
Description		Last year £
N/A		-
N/A		-
N/A		-
N/A		-
Total		-
Thisyear Lastyear
	N/A
Thisyear Lastyear

Please give details of other forms of government assistance from which the charity has directly benefited.

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Seconded staff		This year Last year £ £	This year Last year £ £
		-	-
Use of property		-	-
Other	Thisyear	-	-
		-	-

		Lastyear
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	Analysis Expenditure on raising funds:	Unrestricted funds	This year Restricted income funds Endowment funds Total funds £	This year Restricted income funds Endowment funds Total funds £	This year Restricted income funds Endowment funds Total funds £	Unrestricted funds	Last year Restricted income funds Endowment funds	Last year Restricted income funds Endowment funds	Total funds £
Incurred seeking donations		-	-	-	-	-	-	-	-
Incurred seeking legacies		-	-	-	-	-	-	-	-
Incurred seeking grants		-	-	-	-				-
Operating membership schemes and social lotteries		-	-	-	-				-
Staging fundraising events		100	-	-	100				-
Fudraising agents		-	-	-	-				-
Operating charity shops		-	-	-	-				-
Operating a trading company undertaking non-charitable trading activity		-	-	-	-				-
Advertising, marketing, direct mail and publicity		390	-	-	390	-	-	-	-
Start up costs incurred in generating new source of future income		-	-	-	-	-	-	-	-
Database development costs		-	-	-	-	-	-	-	-
Other trading activities		-	-	-	-				-
Investment management costs:		-	-	-	-				-
Portfolio management costs		-	-	-	-	-	-	-	-
Cost of obtaining investment advice		-	-	-	-	-	-	-	-
Investment administration costs		-	-	-	-	-	-	-	-
Intellectual property licencing costs		-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
Total expenditure on raising funds		490	-	-	490	-	-	-	-
Expenditure on charitable activities:

Defibrillatorpurchase and fitting		-	2,029	-	2,029	-	-	-	-
Tennis		-	791	-	791	-	-	-	-
Benches and park furniture		-	4,230	-	4,230	-	-	-	-
Garden Maint, plus memorial tree		786	-	-	786	-	-	-	-
Total expenditure on charitable activities		786	7,050	-	7,836	-	-	-	-
Separate material item	of expense
Pavilion feasibility study	-bursary		3,771	-	3,771	-	-	-	-
Refurbishment and insurance		5,177	-	-	5,177	-	-	-	-
		-	-	-	-	-	-	-	-
Total		5,177	3,771	-	8,948	-	-	-	-
Other

Trading cost of sales		1,758	-	-	1,758	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE		1,758	-	-	1,758	-	-	-	-
		8,211	10,821	-	19,032	-	-	-	-

Other information:

Analysis of expenditure on charitable activities

		Thisyear	Thisyear	Thisyear		Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Purchase and install defib	-	2,029	-	2,029	-	-	-	-
Tennis club	791	-	-	791	597	-	-	597
Park benches and maintenance	786	4,230	-	5,016	-	-	-	-
Total	1,577	6,259	-	7,836	597	-	-	597

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year £	Last year £
N/A	-	-

N/A	-	-
	-	-
N/A	-	-

N/A	-	-
s	-	-

CC17a (Excel)

7/26/2022

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
N/A		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

7/26/2022

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

This year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Last year

Last year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

7/26/2022

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 11 Paid employees *Please complete this note if the charity has any employees.* 11.1 Staff Costs This year Last year £ £ Salaries and wages - - Social security costs - - Pension costs (defined contribution scheme) - - Other employee benefits - - Total staff costs - - This year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party N/A Last year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party N/A *Please give details of the number of employees whose total employee benefits (excluding employer* *pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions,* *please enter 'true' in the box provided.* No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 N/A	Note 11 Paid employees *Please complete this note if the charity has any employees.* 11.1 Staff Costs This year Last year £ £ Salaries and wages - - Social security costs - - Pension costs (defined contribution scheme) - - Other employee benefits - - Total staff costs - - This year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party N/A Last year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party N/A *Please give details of the number of employees whose total employee benefits (excluding employer* *pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions,* *please enter 'true' in the box provided.* No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 N/A
		This year £	Last year £
		-	-
		-	-
		-	-
		-	-
		-	-

		N/A

		N/A
		N/A

Band		Number of employees
		This year -	Last year -
£60,000 to £69,999
£70,000 to £79,999		-	-
£80,000 to £89,999		-	-
£90,000 to £99,999		-	-
£100,000 to £109,999		-	-

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28. 11.2 Average head count in the year The parts of the charity in which the employees work Fundraising Charitable Activities Governance Other Total
		This year	Last year
		£	£
		N/A	N/A

		This year Number	Last year Number
	Fundraising	-	-
	Charitable Activities	-	-
	Governance	-	-
	Other	-	-
	Total	-	-


This year	N/A
Last year	N/A

This year	N/A
Last year	N/A

	Thisyear	Lastyear
	£ -	£ -

	Thisyear	Lastyear
	£ -	£ -

	N/A	N/A

	Thisyear	Lastyear
	£ -	£ -

	N/A	N/A

CC17a (Excel) 14

7/26/2022

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense	Thisyear	Lastyear
	£ -	£
		-

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details

Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
			£	£
Activityorproject 1	-	-	-	-
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*Total grants to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*			-
			-
			-

Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
Activityorproject 1	-	-	-	-
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*Total grants to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*			-
			-
			-

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-




			This year	Last year



			-	-

			Thisyear	Lastyear
			£	£
			-	-
			-	-

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

15.1 Cost or valuation
Research & development £ At beginning of the year - Additions - Disposals - Revaluations - Transfers - At end of the year - 15.2 Amortisation and impairments Basis* SL or RB Rate At beginning of the year - Disposals - Amortisation - Impairment - Transfers - At end of year - 15.3 Net book value* Net book value at the beginning of the year - Net book value at the end of the year -	Research & development £	Patents and trademarks £	Other £	Total £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")

				- - - - - - - -
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

	-	-	-	-
	-	-	-	-

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

15.5 Impairment

This year:

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

*the effective date of the revaluation* *the name of independent valuer, if applicable* *the methods applied* *the carrying amount that would have been recognised had* *the assets been carried under the cost model.* 15.7 Other disclosures *(i) If your intangible asset was acquired by way of grant,* *provide value on initial recognition and carrying amount of* *the asset.* *(ii) Details of the carrying amounts of any intangible* *assets to which the charity has restricted title or that are* *pledged as security for liabilities.* *(iii) Please provide the amount of contractual* *commitments for the acquisition of intangible assets.* *(iv) State the amount of research and development* *expenditure recognised as expenditure in the year.* *(v) Please detail the headings in the SOFA in which a* *charge for amortisation of intangible assets is included.* *(vi) For any material intangible assets, please provide a* *description, its carrying amount and any remaining* *amortisation period.*	This year	This year	Last year	Last year

* The "transfers" row is for movements between fixed asset categories.

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

Note 16 Heritage assets *Please complete this note if the charity has heritage assets* 16.1 General disclosures for all charities holding heritage assets	sets *has heritage assets* es holding heritage assets	sets *has heritage assets* es holding heritage assets	sets *has heritage assets* es holding heritage assets
Thisyear Lastyear (i) Explain the nature and scale of heritage assets held. N/A N/A (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets. 16.2 Cost or valuation Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4 Total £ £ £ £ £ At beginning of the year - - - - - Additions - - - - - Disposals - - - - - Revaluations - - - - - Transfers - - - - - At end of the year - - - - - 16.3 Depreciation and impairments *Basis Rate** At beginning of the year - - - - - Disposals - - - - - Depreciation - - - - - Impairment - - - - - Transfers - - - - - At end of year - - - - - 16.4 Net book value Net book value at the beginning of the year - - - - - Net book value at the end of the year - - - - - 16.5 Impairment This year Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. 16.6 Revaluation If an accounting policy of revaluation is adopted, please provide: This year Last the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation*	Thisyear			Lastyear
	N/A			N/A


	Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

						Straight Line ("SL") or Reducing Balance


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-





			This year		Last	year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

At valuation Group A At cost Group B Total £ £ £ Carrying amount at the beginning of the period - - - Additions - - - Disposals - - - Depreciation/impairment - - - Revaluation - - - Carrying amount at the end of period - - - 16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet) This year Last year (i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	At valuation Group A £	At cost Group B £	Total £
	-	-	-
	-	-	-
	-	-	-
	-	-	-
	-	-	-
	-	-	-
This year	Last year

16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
CC17a (Excel)		19

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04

differentiating between those held at fair value and those held at cost less impairment.

		impairment £ - - - - -

Fair value at year end	Cost less	impairment
£		£
-		-
-		-
-		-
-		-
-		-
-		-
		-


Fair value at year end	Cost less	impairment
£		£
-		-
-		-
-		-
-		-
-		-
-		-
		-

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total 17.5 Guarantees Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims 17.6 Concessionary loans *Amount of concessionary loans made (Multiple* loans made may be disclosed in aggregate provided that such aggregation does not obsure significant** information). *Total* *Amount of concessionary loans received(Multiple* loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Total Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year 17.7 Additional information Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**	This year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

	Thisyear		Lastyear



			Last year £ - - - - - Last year £ - - - -
	*Description*	This year £	Last year £
		-	-
		-	-
		-	-
		-	-
*Total*		-	-

	*Description*	This year £	Last year £
		-	-
		-	-
		-	-
*Total*		-	-

	This year	Last year







	This year	Last year

CC17a (Excel)

20 7/26/2022

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

activities.
Stock Donated goods Work in progress For distribution For resale For distribution For resale £ £ £ £ £ Charitable activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other trading activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Total this year - - - - - *Total previous year* - - - - - This year Last year £ £ 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities	Stock		Donated goods		Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

		This year		Last year
		£		£

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

*Please complete this note if the charity has any* *debtors or prepayments.*
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

This year Last year

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

----- Start of picture text -----
This year Last year
£ £
- -
Balance at the start of the reporting period
- -
Amounts added in current period
- -
Amounts charged against the provision in the current period
- -
Unused amounts reversed during the period
- -
Balance at the end of the reporting period
21.2 Please provide: This year Last year
- a brief description of any obligations on the
balance sheet and the expected amount and timing
of resulting payments;
- an indication of the uncertainties about the amount
or timing of those outflows; and
- the amount of any expected reimbursement,
stating the amount of any asset that has been
recognised for that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance-related conditions
and details of how the commitment will be funded
(with contracts for capital expenditure separately
identified).
21.4 Where unrestricted funds have been designated
to a fund commitment, please disclose the nature of
any amounts designated and the likely timing of that
expenditure.
----- End of picture text -----

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

----- Start of picture text -----
This year Last year
N/A N/A
N/A N/A
----- End of picture text -----

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

This year
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect
None



Lastyear
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect
None

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year

23.2 Contingent assets Where the charity has contingent assets, please complete the following section when their existence is probable This year	23.2 Contingent assets Where the charity has contingent assets, please complete the following section when their existence is probable This year
Description of item Estimate of financial effect




Last year Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

This year Last year

Where it is not practical to make one or more of these disclosures, please state this fact

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total
	This year £	Last year £
	-	-
	-	-
	27,830	19,944
	-	-
	27,830	19,944

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that N/A N/A the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, N/A N/A FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the

Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

Thisyear Lastyear	Thisyear Lastyear
N/A	N/A

N/A	N/A

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Tennis	R	Tennis club income and expenditure	10,818	4,663	- 791	-	-	14,690
Park furniture and maint	R	Facilities for recreation	1,330	2,634	- 4,000	-	-	- 36
Defibrilator	R	Defibrilator purchase, installation and maintenance	-	6,274	- 2,029	-	-	4,245
								-
*Other funds*	N/a	N/a	-	-	-	-	-	-
	Total Funds		12,148	13,571	- 6,820	-	-	18,899

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Tennis	R	Tennis club income and expenditure	10,818	4,663	- 791	-	-	14,690
Park facilities inc benches	R	To encourage visitors to thepark	1,331	2,634	- 4,000	-	-	- 35
General inc gardening and room hire	U	To pay for cleaning, insurance, garden maint etc.	6,948	4,074	- 7,386	-	-	3,636
Sales	U	Pop-upcafé forpark users	847	3,473	- 1,406	-	-	2,914
Pavilion restructure	R	Developfeasibility plan for restoration	-	5,790	- 3,420	-	-	2,370
Defibrillator		Install defibrillator	-	6,284	- 2,029	-	-	4,255
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
		Total Funds	19,944	26,918	- 19,032	-	-	27,830

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds	N/A
Between endowment and restricted funds	N/A
Between endowment and unrestricted funds	N/A

Last year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds	N/A
Between endowment and restricted funds	N/A
Between endowment and unrestricted funds	N/A
	N/A

27.4 Designated funds

This year

Planned use	Purpose of the designation	Amount
Tennis

Last year

Planned use Purpose of the designation Amount

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee		Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
	£	£	£	£	£
N/A	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

	This year	Last year
	£	£
Travel	-	-
Subsistence	-	-
Accommodation	-	-
Other(please specify):	-	-
	-	-
TOTAL	-	-

Please provide the number of trustees reimbursed for expenses or who

had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided. This year

There have been no related party transactions in the reporting period (True or False)

Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Last year

There have been no related party transactions in the reporting period (True or False)

Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

7/26/2022

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

7/26/2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of

Charity Name FRIENDS OF SPENCER PARK

31/03/2022 On accounts for the year ended

Charity 1176323 no (if any)

Set out on pages

(remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 03 / 2022 .

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: J Holdsworth

Date: 25/07/2022

Name: JAMES HOLDSWORTH

Oct 2018

IER

Relevant professional qualification(s) or body (if any):

CIMA

Address: 30 Abercorn Road

Coventry CV5 8EF

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER

IER Oct 2018